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V0168-21 3 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas de manutención

Meal allowances do not require proof of amount if they remain within legal limits

An employee inquired whether they must submit meal receipts if their company pays fixed allowances or justified expenses. The DGT ruled that if allowances do not exceed exemption limits, it is not necessary to prove the specific amount, although the date, location, and purpose of the travel must still be documented.

The question raised

Whether it is necessary for your company to present tickets and receipts in the event of an inspection, or conversely, if in the event that the fixed allowance indicated in the collective agreement is paid, it would only be necessary to justify the reason for the travel.

The DGT's ruling

Allowances for subsistence are exempt from Personal Income Tax (IRPF) provided the requirements of Article 9.A.3 of the RIRPF are met. For travel within national territory, accreditation of the amount is not required if the daily limits of 53.34 euros with overnight stay or 26.67 euros without overnight stay are not exceeded. Nevertheless, the payer must certify the date, location, and reason for the travel. Any amount exceeding these limits shall be taxed as employment income.

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